Notes to Accounts of Super Crop Safe Ltd.

Mar 31, 2015

1. The previous year's figures have been reworked, regrouped,
rearranged and reclassified wherever necessary. Amounts and other
disclosures for the preceding year are included as an integral part of
the current year financial statements and are to be read in relation to
the amounts and other disclosures relating to the current year.

2. Pursuant to the enactment of Companies Act 2013, the company has
applied the estimated useful lives as specified in Schedule II. The
written down value of fixed assets whose lives have expired as at 1st
April 2014 have been adjusted net of tax, in the opening balance of
Profit and Loss Account amounting to Rs. 344640.05.

3. All Sundry Debits & Credits are as per books of account and are
subject to confirmation by concerned parties. In the absence of
information available with the company regarding status of the
suppliers being Micro, small and Medium Enterprise, we are unable to
furnish details as per section 22 of MSMED Act, 2006 for dues included
in Trade Payables, if any.

4. As the Company's business activity falls within a single segment
viz. Pesticides, the disclosure requirements of Accounting Standard
(AS) 17-Segment reporting issued by the Institute of Chartered
Accountants of India is not applicable.

5. RELATED PARTY DISCLOSURE

1. LIST OF RELATED PARTIES AND RELATIONS:

Name of Related Party Nature of Relationship

Ishwarbhai Patel Managing Director

Nitin I Patel Director

Bhupendra A. Patel Son of a Director

Gopinath Packaging Controlling int. by directors' relative

Super Industries Controlling int. by director

Pioneer Pesticides Ind. Controlling int. by directors' relative

VIP Industries Controlling int. by directors' relative

Gopinath Plastic Packaging Controlling int. by directors' relative

Mar 31, 2014

1 The above Cash Flow Statement has been prepared under the Indirect
Method as set in the Accounting Standard-3 on Cash Flow Statements
issued by the institute of Chartered Accountant of India.

2 Cash & Cash equivalent of Rs. 13,18,747 as on 31st March, 2014,
comprises of balances with Scheduled Banks in Current A/cs and deposit
a/cs Rs. 7,02,336.14 and cash on hand Rs. 6,16,411.40.

3 Figures of previous year have been regrouped wherever necessary to
conform to the current year''s figures.

4 The previous year''s figures have been reworked, regrouped,
rearranged and reclassified wherever necessary. Amounts and other
disclosures for the preceding year are included as an integral part of
the current year financial statements and are to be read in relation to
the amounts and other disclosures relating to the current year.

5 As per Accounting Standard 15 "Employee Benefits", the disclosures
as defined in the Accounting Standard are given below :

6 All Sundry Debits & Credits are as per books of account and are
subject to confirmation by concerned parties. In the absence of
information available with the company regarding status of the
suppliers being Micro, small and Medium Enterprise, we are unable to
furnish details as per section 22 of MSMED Act, 2006 for dues included
in Trade Payables, if any.

The company is advised that the computation of net profit under section
349 of the Company''s Act 1956 need not be made, since no commission is
paid / payable to any director for the year ended 31st March, 2014.

7 As the Company''s business activity falls within a single segment
viz. Pesticides, the disclosure requirements of Accounting Standard
(AS) 17-Segment reporting issued by the Institute of Chartered
Accountants of India is not applicable.

8. RELATED PARTY DISCLOSURE

1. LIST OF RELATED PARTIES AND RELATIONS:

Name of Related Party Nature of Relationship

Ishwarbhai Patel Managing Director

Nitin I Patel Director

Bhupendra A. Patel Son of a Director

Gopinath Packaging Controlling int. by directors'' relative

Super Industries Controlling int. by director

Pioneer Pesticides Ind. Controlling int. by directors'' relative

VIP Industries Controlling int. by directors'' relative

Gopinath Plastic Packaging Controlling int. by directors'' relative

Mar 31, 2013

1 The previous year''s figures have been reworked, regrouped,
rearranged and reclassified wherever necessary. Amounts and other
disclosures for the preceding year are included as an integral part of
the current year financial statements and are to be read in relation to
the amounts and other disclosures relating to the current year.

2 All Sundry Debits & Credits are as per books of account and are
subject to confirmation by concerned parties. In the absence of
information available with the company regarding status of the
suppliers being Micro, small and Medium Enterprise, we are unable to
furnish details as per section 22 of MSMED Act,2006 for dues included
in Trade Payables, if any.

3 All Sundry Debits & Credits are as per books of account and are
subject to confirmation by concerned parties.

4 DISCLOSURES UNDER ACCOUNTING STANDARDS:

(a) BORROWING COSTS: Rs. Nil

Borrowing costs that are attributable to acquisition or construction of
qualifying assets are capitalised as part of cost of such assets, all
other borrowing costs are recognized as an expense in the period in
which those are incurred.

(b) As the Company''s business activity falls within a single segment
viz. Pesticides, the disclosure requirements of Accounting Standard
(AS) 17-Segment reporting issued by the Institute of Chartered
Accountants of India is not applicable.

Mar 31, 2012

1. The previous year's figures have been reworked, regrouped,
rearranged and reclassified wherever necessary. Amounts and other
disclosures for the preceding year are included as an integral part of
the current year financial statements and are to be read in relation to
the amounts and other disclosures relating to the current year.

2. SECURED LOANS:

Vehicle Loans from Banks are secured by way of hypothecation of
Vehicles acquired out of the said loan.

Working Capital Loans from banks are secured by hypothecation of the
Company's stock of raw materials, packing materials, finished goods and
book debts and against personal fixed assets of the Director Shri
Ambalal B. Patel

3. All Sundry Debits & Credits are as per books of account and are
subject to confirmation by concerned parties.

Borrowing costs that are attributable to acquisition or construction of
qualifying assets are capitalised as part of cost of such assets, all
other borrowing costs are recognized as an expense in the period in
which those are incurred.

(c) As the Company's business activity falls within a single segment
viz. Pesticides, the disclosure requirements of Accounting Standard
(AS) 17 - Segment reporting issued by the Institute of Chartered
Accountants of India is not applicable.

(d) RELATED PARTY DISCLOSURES:

1. LIST OF RELATED PARTIES AND RELATIONS:

Name of Related Party Nature of Relationship

Nitin I Patel Director

Bhupendra A. Patel Son of a Director

Gopinath Packaging Controlling int. by directors' relative

Super Industries Controlling int. by director

Pioneer Pesticides Ind. Controlling int. by directors' relative

VIP Industries Controlling int. by directors' relative

Gopinath Plastic Packaging Controlling int. by directors' relative

Mar 31, 2010

1. Previous years figures have been regrouped / rearranged wherever
necessary to make them comparable with current years figures.

2. All Sundry Debits and Credits are as per books of account and are
subject to confirmation by concerned parties.

The company is advised that the computation of net profit under section
349 of the Companys Act 1956 need not be made, since no commission is
paid / payable to any director for the year ended 31st March, 2010.

3. ADDITIONAL INFORMATION :

Additional Information pursuant to provisions of paragraphs 3, 4C & 4D
of part II of Schedule VI to the Companies Act, 1956. [As certified by
the management]

4. (a) As per the records and information available with the company,
we are unable to segregate small scale industrial undertaking units,
hence we are unable to furnish such details.

5. DISCLOSURES UNDER ACCOUNTING STANDARDS :

(a) GOVERNMENT GRANTS : Rs. 200,000

Subsidy of Rs 200000 received from Government for testing equipments
has been taken to revenue account in place of deducting from the gross
value of the assets concerned in arriving at its book value.
Depreciation on this assets of Rs 27820 has been claimed. On account of
this Net profit is overstated by Rs. 172180

(b) BORROWING COSTS : Rs. Nil

Borrowing costs that are attributable to acquisition or construction of
qualifying assets are capitalised as part of cost of such assets, all
other borrowing costs are recognised as an expense in the period in
which those are incurred

(c) As the Companys business activity falls within a single segment
viz. Pesticides, the disclosure requirements of Accounting Standard
(AS) 17-Segment reporting sued by the Institute of Chartered
Accountants of India is not applicable.

(d) RELATED PARTY DISCLOSURES :

1. LIST OF RELATED PARTIES AND RELATIONS :

Name of Related Party Nature of Relationship

Nitin Patel Director

Bhupendra A. Patel Son of a Director

Gopinath Packaging Controlling int. by directors
relative

Super Industries Controlling int. by directors
relative

Pioneer Pesticides Industries Controlling int. by directors
relative

VIP Industries Controlling int. by directors
relative

(e) ACCOUNTING FOR TAXES ON INCOME :

(i) In accordance with Accounting Standard 22, "Accounting for Taxes on
Income" issued by Institute of Chartered Accountants of India, the
Company has provided for the deffered tax during the year.

Notes :

1. The above Cash Flow Statement has been prepared under the Indirect
Method as set in the Accounting Standard-3 on Cash Flow Statements
issued by the institute of Chartered Accountant of lndia.

2. Cash & Cash equivalent of Rs. 4325110 as on 31st March 2010,
comprises of balances with Scheduled Banks in Current A/cs and deposit
A/c. Rs.1229613 and cash on hand Rs. 3095497

3. Figures of previous year have been regrouped wherever necessary to
Confirm to the current years figures.